TACK ROLAND: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TACK ROLAND
Largest movements
- Tangible fixed assets -€16,142
down €16,142 (-5.3%), from €306,216 to €290,074
- Receivables within one year +€8,483
up €8,483 (+11.2%), from €75,713 to €84,196
of which Other amounts receivable: +€8,583
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€1,498
down €1,498 (-4.2%), from €35,971 to €34,473
- Financial charges -€1,000
down €1,000 (-6.0%), from €16,580 to €15,580
- Other operating charges +€522
up €522 (+10.2%), from €5,139 to €5,661
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €382,793 | €375,424 | -€7,369 | -1.9% |
| Fixed assets | 21/28 | €306,216 | €290,074 | -€16,142 | -5.3% |
| Tangible fixed assets | 22/27 | €306,216 | €290,074 | -€16,142 | -5.3% |
| Land and buildings | 22 | €306,216 | €290,074 | -€16,142 | -5.3% |
| Current assets | 29/58 | €76,577 | €85,350 | +€8,773 | +11.5% |
| Amounts receivable within one year | 40/41 | €75,713 | €84,196 | +€8,483 | +11.2% |
| Trade receivables | 40 | €1,256 | €1,156 | -€100 | -8.0% |
| Other amounts receivable | 41 | €74,457 | €83,040 | +€8,583 | +11.5% |
| Deferred charges and accrued income | 490/1 | €864 | €1,154 | +€290 | +33.6% |
| Total equity and liabilities | 10/49 | €382,793 | €375,424 | -€7,369 | -1.9% |
| Equity | 10/15 | €169,789 | €168,749 | -€1,039 | -0.6% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Capital | 10 | €105,000 | €105,000 | = | 0.0% |
| Issued capital | 100 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €64,789 | €63,749 | -€1,039 | -1.6% |
| Non-distributable reserves | 130/1 | €3,148 | €3,229 | +€81 | +2.6% |
| Legal reserve | 130 | €3,148 | €3,229 | +€81 | +2.6% |
| Tax-exempt reserves | 132 | €43,676 | €41,023 | -€2,653 | -6.1% |
| Distributable reserves | 133 | €17,965 | €19,498 | +€1,533 | +8.5% |
| Provisions and deferred taxes | 16 | €9,725 | €8,841 | -€884 | -9.1% |
| Deferred taxes | 168 | €9,725 | €8,841 | -€884 | -9.1% |
| Amounts payable | 17/49 | €203,279 | €197,834 | -€5,445 | -2.7% |
| Amounts payable after more than one year | 17 | €129,536 | €127,071 | -€2,465 | -1.9% |
| Other amounts payable | 178/9 | €129,536 | €127,071 | -€2,465 | -1.9% |
| Amounts payable within one year | 42/48 | €73,743 | €70,763 | -€2,980 | -4.0% |
| Financial debts | 43 | €54,384 | €54,685 | +€301 | +0.6% |
| Credit institutions | 430/8 | €54,384 | €54,685 | +€301 | +0.6% |
| Trade debts | 44 | €8,037 | €5,904 | -€2,133 | -26.5% |
| Suppliers | 440/4 | €8,037 | €5,904 | -€2,133 | -26.5% |
| Taxes, remuneration and social security | 45 | €691 | €0 | -€691 | -100% |
| Taxes | 450/3 | €691 | €0 | -€691 | -100% |
| Other amounts payable | 47/48 | €10,631 | €10,175 | -€456 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,474 | €16,142 | -€332 | -2.0% |
| Other operating charges | 640/8 | €5,139 | €5,661 | +€522 | +10.2% |
| Gross operating margin | 9900 | €35,971 | €34,473 | -€1,498 | -4.2% |
| Operating profit (loss) | 9901 | €14,359 | €12,671 | -€1,688 | -11.8% |
| Financial income | 75/76B | €1,273 | €1,539 | +€265 | +20.8% |
| Recurring financial income | 75 | €1,273 | €1,539 | +€265 | +20.8% |
| Financial charges | 65/66B | €16,580 | €15,580 | -€1,000 | -6.0% |
| Recurring financial charges | 65 | €16,580 | €15,580 | -€1,000 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€948 | -€1,371 | -€423 | -44.6% |
| Transfer from deferred taxes | 780 | €884 | €884 | = | 0.0% |
| Income taxes | 67/77 | €691 | €553 | -€138 | -20.0% |
| Profit (loss) for the period | 9904 | -€755 | -€1,039 | -€285 | -37.7% |
| Transfer from tax-exempt reserves | 789 | €2,653 | €2,653 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,898 | €1,614 | -€285 | -15.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.